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Complaints and Discipline

Complaints Process

As the governing body of a self-regulating profession, the Chartered Professional Accountants of Ontario (The Institute of Chartered Accountants of Ontario) has a responsibility to protect the public interest by ensuring that all Members, Students, professional corporations and Firms observe high professional and ethical standards. This responsibility is met through a program of inter-related activities that includes:

  • High standards of qualification, involving both a demanding education program with a rigorous final examination and a significant period of prescribed practical experience under authorized supervision

  • A comprehensive professional development program

  • An internationally recognized, mandatory practice inspection program directed to ensuring that Members and Firms engaged in public practice maintain prescribed professional standards

  • Practice and ethics advisory and counseling services

  • A comprehensive and well-resourced disciplinary process that, through experienced Members of the profession and public representatives, deals on a timely basis with complaints and other matters concerning the professional conduct of Members, Students, professional corporations and Firms

CPA Ontario is not a forum for resolving disputes between our Members and their clients or other parties. In accordance with our mandate under the Chartered Accountants Act, 2010 (Ontario), we review the conduct of Members for compliance with the Rules of Professional Conduct (which include both competence and ethical standards) and the Bylaws.

CPA Ontario does not have the power to compel a Member, Student, professional corporation or Firm to pay monies or to perform acts in relation to third parties. These powers are exercised by the courts. Similarly, disputes in respect of fees, unless satisfied through the operation of CPA Ontario's fees mediation service, are determined by the courts.

Complaints against Members, Students, Firms and professional corporations must be in writing and accompanied by the Complaints Outline Form and should be directed to the Standards Enforcement service area by:


Chartered Professional Accountants of Ontario Standards Enforcement
69 Bloor Street East
Toronto ON M4W 1B3


416-962-1841 x 4480




For more information on the Complaints Process please review the Standards Enforcement and Disciplinary Process Pamphlet.

Complaints Form